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Mobile home property tax and ownership information

Get information about paying property taxes, transferring ownership, or moving a mobile home in King County.

Definition

A mobile home, or manufactured home, is defined as a structure that is designed and constructed to be transportable in one or more sections. They are built on a permanent chassis and are designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities that include plumbing, heating, and electrical systems contained therein.

In Washington state, mobile/manufactured homes on leased land are taxed based on their appraised value.

Property tax due date

  • First half or full year tax payments are due on or before April 30, second half payments are due on or before October 31.
  • Please note that property taxes that amount to less than $50.00 for the year must be paid in full by April 30 per RCW 84.56.020.

Transferring ownership of a mobile home on leased land

  • All title transfers of mobile homes on leased land (typically a mobile home park) require a Mobile Home Real Estate Affidavit (REETA) to be completed and certified by King County Treasury, then filed with the Recorder’s office prior to being processed by the Department of Licensing.  Visit the Department of Revenue website and select the REETA based on the sale date. Please see basic instructions here. Instructions are also available in Spanish here.
    • Property taxes must be paid in full.
    • There is a transaction fee for Mobile Home Excise transactions which is also subject to a graduated real estate tax (REETA) rate.  King County Recorders office will collect both.
      • If the transaction is a gift, the supplemental statement (available at the Department of Revenue website) MUST be signed by the interested parties. No exception.
      • No agent signatures are allowed on the supplemental statement.

Transferring ownership of a mobile home on real property

Please review the document MH on land and follow instructions as provided.

Mobile home move permit

  • Mobile Homes may require advance property taxes to be paid.
  • Before mobile homes can be moved a Tax Certificate for Mobile Home Movement must be issued by Treasury. When a mobile home is moved out of the county an advance tax deposit for the following year must be paid before a permit can be issued.
  • After the completion of the Tax Certificate the Treasurer’s Office issues a Mobile Home Movement Decal with the make, model, year and serial number of the mobile. The transporter’s name, WUTC Permit Number and DOT Special Motor Vehicle Permit Number are also needed to complete the movement certificate. The decal is valid for 15 days from the date of issue. 

Mobile home title elimination

Forms and Instructions are available in the Department of Licensing office website.  King County Treasury must verify that taxes on the manufactured / mobile home and land it is being affixed to are paid in full for the current year after a city or county building department has certified that the home is affixed to the land.